Results 201 to 210 of about 2,069,903 (341)
Analysis of the Effect of Taxpayer Knowledge and Awareness on Taxpayer Compliance at XYZ Consulting
Formosa Journal of Applied SciencesGiven that taxes are the main source of state treasury funding, it is difficult to implement state initiatives such as national development without state treasury funding from the taxation sector. At XYZ Consulting, the researcher's objective is to evaluate and assess how compliance awareness in filing taxes is affected by taxation knowledge ...
Dinda Aulia +2 more
openaire +1 more source
Better VAT for Both Explicit and Implicit Financial Fees
Public Budgeting &Finance, EarlyView.Abstract Recently, several countries have initiated reforms on their VAT regimes to include financial services, following the emergence of various methods for taxing both implicit and explicit fees. This article provides a theoretical and empirical analysis of these reforms.
Guillermo Peña
wiley +1 more source
Public Budgeting &Finance, EarlyView.Abstract This study employs a panel threshold regression to examine how own‐source revenues and unconditional grants affect internal expenditures of Korean local governments. Guided by mental accounting theory, we argue that revenue sources create distinct “accounts,” shaping expenditure choices. Results reveal two thresholds (0.310% and 0.401%) beyond
Kyungmin Yoo +2 more
wiley +1 more source
Political Psychology, EarlyView.Abstract Fostering contact across political camps is crucial to combat affective polarization and to sustain healthy democratic discourse. Researchers therefore have become increasingly interested in better understanding the factors that promote or hamper political exchange.
Melissa Jauch +3 more
wiley +1 more source
Victimhood claims in German political manifestos
Political Psychology, EarlyView.Abstract Political campaigns often work with victimhood claims—stories construed around an (alleged) injustice that needs to be redressed or retaliated against. Notably, scholars have argued that victimhood claims have become more important in societal discourses over the last 20 years.
Marlene Voit +4 more
wiley +1 more source
Powerful representation of the poor? German welfare associations' narrative advocacy during COVID‐19
Policy Studies Journal, EarlyView.Abstract The COVID‐19 pandemic sparked unprecedented experimentation in the German social assistance system, leading to changes previously considered impracticable by policymakers. This included a sanctions moratorium, easier access to benefits, and temporary cash transfers, all of which were advocated by welfare associations—key organized interests ...
Christopher Smith Ochoa
wiley +1 more source
Partisanship, Deservingness, and the Attitudinal Policy Feedback Process for Social Policy
Policy Studies Journal, EarlyView.ABSTRACT In an era of identity‐based partisan polarization, we examine whether social policies can still generate positive attitudinal feedback among beneficiaries. Drawing on nationally representative survey data, we demonstrate that partisanship conditions the policy feedback process through divergent perceptions of group deservingness.
Chris Faricy, Christopher Ellis
wiley +1 more source
The Effect of Tax Awareness, Tax Sanctions, Tax Amnesty and Fiscal Services on Taxpayer Compliance
, 2023 Eka Rahmawani, Afriyanti Hasanah
openalex +2 more sources
Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis
Regulation &Governance, EarlyView.ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra +2 more
wiley +1 more source